https://www.taxtmi.com/caselaws?id=186082 Cut tobacco used captively in manufacture qualified for the captive consumption exemption under Notification No. 52/02 because the disputed quantity arose only as tobacco refuse during the cutting process and was treated as waste or a by-product, not as the assessee's final product. The Tribunal followed its earlier decision in the assessee's own case and held that mere clearance of tobacco refuse without duty did not justify denial of exemption to the intermediate cut tobacco. Demand, interest, and penalties were therefore unsustainable, and the impugned order was set aside in favour of the assessee. en-us Thu, 06 Aug 2015 00:00:00 +0530 Tue, 15 Nov 2016 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186082 Cut tobacco used captively in manufacture qualified for the captive consumption exemption under Notification No. 52/02 because the disputed quantity arose only as tobacco refuse during the cutting process and was treated as waste or a by-product, not as the assessee's final product. The Tribunal followed its earlier decision in the assessee's own case and held that mere clearance of tobacco refuse without duty did not justify denial of exemption to the intermediate cut tobacco. Demand, interest, and penalties were therefore unsustainable, and the impugned order was set aside in favour of the assessee. Case-Laws Central Excise Thu, 06 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186082